Impairment losses on loans to cover possible bad debts (boxes 00323 and 00324)
When small entities apply this tax incentive under the terms of article 104 of the LIS, small companies must make the following adjustments in the boxes  and  "Small companies impairment losses credits insolvencies (art. 104 LIS)" on page 13 of form 200:
In the box  of increases, they should include the amount of the excess of the impairment losses accounted for over the fiscally deductible losses in the tax period being reported.
And in the tax period in which the reversal of the impairment losses occurs, these entities must include in the box  of decreases the amount corresponding to this reversal.